S.L. 123.64 · Double Taxation Relief On Taxes On (S.L. 123.64)
S.L. 123.64 Art. 6to have a it carries on or any other course or almost as agent if an were not
An enterprise of a Contracting State shall not be deemed permanent establishment in the other Contracting State merely because business in that other State through a broker, general commission agent agent of an independent status, where such persons are acting in the ordinary of their business: However, when the activities of such an agent are devoted wholly wholly on behalf of the enterprise, he shall not be considered independent status if the transactions between the agent and the enterprise made under arm’s length conditions.